The new Electronic VAT Invoicing Solution will operate under a Continuous Transaction Control (CTC) model, requiring all VAT-registered taxpayers to issue invoices through a centralised system.

The Botswanan government has confirmed the implementation of mandatory electronic invoicing for VAT-registered taxpayers, following the conclusion of a three-year pilot programme, which ended in March 2025.

The measure was announced in the 2025/2026 Budget Speech presented to the National Assembly in February 2025.

The new Electronic VAT Invoicing Solution will operate under a Continuous Transaction Control (CTC) model, requiring all VAT-registered taxpayers to issue invoices through a centralised system.

The Botswana Unified Revenue Service (BURS) will receive transaction data in real time, which is expected to improve tax compliance and minimise unreported sales.

Earlier, Botswana’s Ministry of Finance and Economic Development presented its budget proposals for the 2025-26 fiscal year to the National Assembly on 10 February 2025.